2026 (4) TMI 1133

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.... preferred assailing the order of the Income Tax Appellate Tribunal (ITAT) dated 03.11.2025 passed in M.A. No. 71/Hyd/2025, arising out of I.T.A. No. 1033/ Hyd/2019. 3. The facts, in brief, are that the appellant is a home-maker and claims to have studied till Class X. The appellant for the assessment year 2015-16 had submitted a taxable income of Rs. 14,75,660/-. The said return of income of the appellant was subjected to scrutiny and subsequently vide order dated 29.12.2017 passed by the Assessing Officer, the demand was raised for Rs. 68,16,820/- disallowing the exemption under Section 54 of the Income Tax Act, 1961 (for short, 'the Act'). The appellant immediately preferred an appeal before the Commissioner of Income Tax (Appeals) wh....

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.... to 31.03.2021 and if the amount is paid beyond 31.03.2021, the amount to be paid was Rs. 48,83,357/-. It appears that the appellant was not in a position to make the entire amount of Rs. 48,83,357/-, but could make a payment of Rs. 31,59,830/-, up till September, 2021. Thereafter, the appellant again approached the respondent authorities under the Vivad Se Vishwas Scheme, 2024 and the application finally stood rejected on 12.03.2025. Meanwhile, the appellant had filed a miscellaneous application before the ITAT under Section 254(2) of the Act seeking for restoration of I.T.A. No. 1033/Hyd/2019 which at the first instance was disposed of on 25.08.2021 permitting the appellant to approach the department under the Vivad Se Vishwas Scheme. It ....

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....e Vishwas Scheme so far as the balance amount payable is concerned and for which also the contention of the learned counsel for the appellant is that restoration of the appeal would be mandatorily required, as in the absence of any appeal pending, the authorities would not be in position to entertain the application of the appellant for settlement under the Vivad Se Vishwas Scheme. Though it is after the order passed under the Vivasd Se Vishwas Scheme at the first instance on 31.03.2020, there does not seem to have serious efforts made by the appellant in approaching the department seeking for extension of time for the balance payments to be made in terms of the order under the Vivasd Se Vishwas Scheme dated 31.12.2020. There also does not ....

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.... only a portion of the amount which was yet to be paid to the department. 7. Considering the contentions raised by the appellant at the first instance, we are inclined to admit the appeal on the ground as to whether the Tribunal was justified in rejecting the miscellaneous application filed under Section 254(2) of the Act and in reviving the appeal, more particularly when the offer under the Vivad Se Viswas Scheme stands defaulted. 8. For all the aforesaid reasons, we are of the considered opinion that the application sought for by the appellant seeking for restoration of the appeal ought not to have been rejected by the Tribunal rather the appeal could have been revived/restored and the Tribunal ought to have decided the appeal on it....